Yes, could be an issue on the initial 30% tax relief, Revenue may seek to reclaim this tax relief. You could see if the Issuer of the EIIS shares is prepared to meet this liability of behalf of EIIS investors if the Revenue come looking for that initial 30% relief.
There could also be an issue on the gain of EUR4k. I've been told that if the EIIS shares are held by an investor for less than 5 years, then the gain is subject to income tax rather than CGT, but maybe somebody could clarify this.
You can also offset the commission paid (if any) to the firm that helped the Issuer raise money via EIIS, this wold typically be 3% to 3.5%, against the gain and also subtract the EUR 1270 - the annual CGT exemption .